M/S. JANATHA TRADING CORPORATION vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/11782/2017HC KeralaKLHC01059729201704 April 2017Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from a High Court of Kerala judgment and does not contain the Tribunal's decision on any issues, the reasoning behind it, or the ratio decidendi. Therefore, what the Tribunal held, the findings on any issues, the reasoning, the ratio, and any operative directions cannot be determined from this text. No issue was expressly left undecided as no decision is recorded.

What were the facts?

The petitioner, M/s. Janatha Trading Corporation, filed a writ petition before the High Court of Kerala. The petitioner is challenging an order passed by the Assistant Commissioner of Income Tax, Circle-1, Aluva, and the subsequent order by the Commissioner of Income Tax (Appeals)-11. The Assistant Registrar of the Income Tax Appellate Tribunal, Cochin Bench, is also listed as a respondent. The specific assessment year(s) and the exact nature of the dispute or the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The provided text is an excerpt from a High Court of Kerala judgment and does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments made by the assessee or the revenue. Therefore, the questions for decision and the contentions of the parties cannot be ascertained from this text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 4TH DAY OF APRIL 2017/14TH CHAITHRA, 1939 WP(C).No. 11782 of 2017 (W) ---------------------------- PETITIONER: ---------- M/S. JANATHA TRADING CORPORATION, XVII/541, SILVER CASTLE BUILDING, BYE PASS ROAD, ALUVA ERNAKULAM 683 101. REPRESENTED BY ITS MANAGING PARTNER, SHRI P.O.JOSE. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), ALUVA 683 101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-11, 28/243, “POORNIMA,” NEAR MANORAMA JUNCTION, PANAPILLY NAGER, KOCHI-682 036. 3. THE ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR, (BLOCK C-1 & C-11),KENDRIYA BHAVAN, OPP. CSEZ,KAKKANAD, COCHIN 682037. BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. WPC 11782 OF 2017: ------------------ APPENDIX PETITIONERS EXHIBITS: --------------------- P1: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 29.9.2013 FOR THE ASSESSMENT YEAR 2010-11. P2: COPY OF ORDER IN ITA NO 6/ALY/CIT (A)-11/13-14 DATED 25.1.2016 PASSED BY THE 2ND RESPONDENT. P3: COPY OF THE MEMORANDUM OF APPEAL DATED 22.3.2016 FILED BEFORE THE 3RD RESPONDENT. P4: COPY OF THE ORDER DATED 30.8.2016 IN ITA NO 128/COCH/2016 ISSUED BY THE 3RD RESPONDENT. P5: COPY OF MISCELLANEOUS APPLICATION DATED 27/10/2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. RESPONDENTS EXHIBITS: NIL --------------------- /TRUE COPY/ P.A.TO JUDGE K.V. K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 11782 of 2017 (W) ------------------------------------------ Dated: 4th April, 2017

J U D G M E N T The petitioner's only contention is with respect to Ext.P5 application filed before the Income Tax Appellate Tribunal, which seeks restoration of the appeal filed by the petitioner. The appeal was dismissed by Ext.P4 order.

This Court finds that the order passed dismissing the appeal in limine, cannot be faulted, since there was no appearance. However, the said observation need not regulate the consideration of Ext.P5. Since there is no Tribunal sitting, as of now, there can be no direction to consider the appeal expeditiously. However, the Registry of the Tribunal shall ensure that the application is placed before the Tribunal

W.P.(C) No. 11782/2017 -2- at its next sitting. The petitioner shall produce the address in which notice has to be served on the petitioner before the Registry of the Tribunal within one week from the date of receipt of the certified copy of this judgment. It is also made clear that this judgment is not intended to stay the recovery proceedings, which would be as per the Statute. The writ petition is disposed of. K.VINOD CHANDRAN, JUDGE jjj 4/4/17

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